Claphyr: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Claphyr
Largest movements
- Receivables within one year -€5,022
down €5,022 (-69.9%), from €7,189 to €2,167
of which Trade receivables: -€5,166
- Cash -€2,134
down €2,134 (-42.3%), from €5,045 to €2,911
mainly Net result for the year (-€3,507) and Trade debts (-€3,459)
- Tangible fixed assets -€819
down €819 (-20.2%), from €4,063 to €3,244
- Profit (loss) carried forward -€3,507
down €3,507, from €3,256 to -€251
- Trade debts -€3,459
down €3,459 (-86.1%), from €4,015 to €557
- Other debts -€1,010
down €1,010 (-19.4%), from €5,212 to €4,202
- Gross operating margin -€5,595
down €5,595, from €4,256 to -€1,339
- Write-downs +€1,327
new in 2025: €1,327
- Taxes -€814
no longer reported in 2025 (was €814)
- Depreciation +€786
up €786 (+2344.3%), from €34 to €819
- Other operating charges -€98
no longer reported in 2025 (was €98)
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,297 | €8,321 | -€7,976 | -48.9% |
| Fixed assets | 21/28 | €4,063 | €3,244 | -€819 | -20.2% |
| Tangible fixed assets | 22/27 | €4,063 | €3,244 | -€819 | -20.2% |
| Plant, machinery and equipment | 23 | €4,063 | €3,244 | -€819 | -20.2% |
| Current assets | 29/58 | €12,234 | €5,078 | -€7,156 | -58.5% |
| Amounts receivable within one year | 40/41 | €7,189 | €2,167 | -€5,022 | -69.9% |
| Trade receivables | 40 | €5,580 | €414 | -€5,166 | -92.6% |
| Other amounts receivable | 41 | €1,610 | €1,753 | +€143 | +8.9% |
| Cash at bank and in hand | 54/58 | €5,045 | €2,911 | -€2,134 | -42.3% |
| Total equity and liabilities | 10/49 | €16,297 | €8,321 | -€7,976 | -48.9% |
| Equity | 10/15 | €6,256 | €2,749 | -€3,507 | -56.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,256 | -€251 | -€3,507 | |
| Amounts payable | 17/49 | €10,041 | €5,573 | -€4,468 | -44.5% |
| Amounts payable within one year | 42/48 | €10,041 | €5,573 | -€4,468 | -44.5% |
| Trade debts | 44 | €4,015 | €557 | -€3,459 | -86.1% |
| Suppliers | 440/4 | €4,015 | €557 | -€3,459 | -86.1% |
| Taxes, remuneration and social security | 45 | €814 | €814 | = | 0.0% |
| Taxes | 450/3 | €814 | €814 | = | 0.0% |
| Other amounts payable | 47/48 | €5,212 | €4,202 | -€1,010 | -19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34 | €819 | +€786 | +2344.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,327 | +€1,327 | |
| Other operating charges | 640/8 | €98 | - | -€98 | |
| Gross operating margin | 9900 | €4,256 | -€1,339 | -€5,595 | |
| Operating profit (loss) | 9901 | €4,124 | -€3,486 | -€7,611 | |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €54 | €28 | -€26 | -48.4% |
| Recurring financial charges | 65 | €54 | €28 | -€26 | -48.4% |
| Profit (loss) for the period before taxes | 9903 | €4,070 | -€3,507 | -€7,577 | |
| Income taxes | 67/77 | €814 | - | -€814 | |
| Profit (loss) for the period | 9904 | €3,256 | -€3,507 | -€6,763 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,256 | -€3,507 | -€6,763 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.